NOSA COMPTA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
NOSA COMPTA
Largest movements
- Cash +€39,942
up €39,942 (+294.2%), from €13,577 to €53,519
mainly Net result for the year (+€18,664) and Tax, wage and social debts (+€17,346)
- Receivables within one year -€8,637
down €8,637 (-50.6%), from €17,068 to €8,431
of which Trade receivables: -€8,637
- Tangible fixed assets +€945
up €945 (+89.7%), from €1,054 to €1,999
- Profit (loss) carried forward +€17,581
up €17,581 (+720544.3%), from €2 to €17,584
- Tax, wage and social debts +€17,346
up €17,346 (+193.3%), from €8,973 to €26,319
- Other debts -€3,101
down €3,101 (-78.8%), from €3,934 to €833
- Gross operating margin +€3,641
up €3,641 (+16.0%), from €22,770 to €26,411
- Taxes +€873
up €873 (+14.2%), from €6,165 to €7,038
- Depreciation +€579
up €579 (+9382.7%), from €6 to €585
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,699 | €63,949 | +€32,250 | +101.7% |
| Fixed assets | 21/28 | €1,054 | €1,999 | +€945 | +89.7% |
| Tangible fixed assets | 22/27 | €1,054 | €1,999 | +€945 | +89.7% |
| Furniture and vehicles | 24 | €1,054 | €1,999 | +€945 | +89.7% |
| Current assets | 29/58 | €30,645 | €61,950 | +€31,305 | +102.2% |
| Amounts receivable within one year | 40/41 | €17,068 | €8,431 | -€8,637 | -50.6% |
| Trade receivables | 40 | €17,064 | €8,427 | -€8,637 | -50.6% |
| Other amounts receivable | 41 | €4 | €4 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,577 | €53,519 | +€39,942 | +294.2% |
| Total equity and liabilities | 10/49 | €31,699 | €63,949 | +€32,250 | +101.7% |
| Equity | 10/15 | €17,132 | €34,714 | +€17,581 | +102.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,130 | €15,130 | = | 0.0% |
| Distributable reserves | 133 | €15,130 | €15,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2 | €17,584 | +€17,581 | +720544.3% |
| Amounts payable | 17/49 | €14,567 | €29,236 | +€14,669 | +100.7% |
| Amounts payable within one year | 42/48 | €14,567 | €29,236 | +€14,669 | +100.7% |
| Trade debts | 44 | €1,659 | €2,084 | +€424 | +25.6% |
| Suppliers | 440/4 | €1,659 | €2,084 | +€424 | +25.6% |
| Taxes, remuneration and social security | 45 | €8,973 | €26,319 | +€17,346 | +193.3% |
| Taxes | 450/3 | €8,973 | €26,319 | +€17,346 | +193.3% |
| Other amounts payable | 47/48 | €3,934 | €833 | -€3,101 | -78.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6 | €585 | +€579 | +9382.7% |
| Other operating charges | 640/8 | €426 | €234 | -€192 | -45.1% |
| Gross operating margin | 9900 | €22,770 | €26,411 | +€3,641 | +16.0% |
| Operating profit (loss) | 9901 | €22,337 | €25,592 | +€3,255 | +14.6% |
| Financial income | 75/76B | €40 | €154 | +€114 | +285.0% |
| Recurring financial income | 75 | €40 | €154 | +€114 | +285.0% |
| Financial charges | 65/66B | €40 | €43 | +€3 | +8.5% |
| Recurring financial charges | 65 | €40 | €43 | +€3 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €22,337 | €25,703 | +€3,365 | +15.1% |
| Income taxes | 67/77 | €6,165 | €7,038 | +€873 | +14.2% |
| Profit (loss) for the period | 9904 | €16,172 | €18,664 | +€2,492 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,172 | €18,664 | +€2,492 | +15.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.